Usufruct is typically used as an advantageous estate planning technique in Europe and in particular in France. However, in situations where US tax laws come into play, the advantages of using it can be diminished or negated, depending on ....

According to the Order JUS/319/2018 ("Order") that approved the new models for the submission of the annuals accounts in the Commercial Register, Spanish companies are obligated to identify the beneficial owners.

On 28 November 2017, the Spanish Supreme Court ruled several appeals (No. 807/2017, 809/2017, 812/2017, 813/2017 and 815/2017), clarifying how the concept of "sporadic absences" foreseen under the Spanish Personal Income Tax Law should be interpreted.

On 7 September 2017, the Superior Court of Justice of the European Union (hereinafter, "CJEU") rendered its ruling in the case of C-6/16, Eqiom SAS and Enka SA vs. the French Minister of Finance and Public Accounts.

We are delighted to announce that Anaford Attorneys have been shortlisted for International Legal Team of the Year (midsize firm) at the Society of Trust and Estate Practitioners (STEP) Private Client Awards 2018/19 ...